PENGARUH KETEPATAN SASARAN, PARTISIPASI PENYUSUNAN ANGGARAN, DAN DESENTRALISASI TERHADAP KINERJA INSTANSI PEMERINTAH

Abstract

This research aimed to examine budget targets accuracy, participation in budgeting preparation, and decentralization on the performance of government agencies in Surabaya. The research was quantitative. Furthermore, the population was 22 Surabaya OPD consisting of the head of the department, head of the service, head of the agency, and finance staff department. Moreover, the data collection technique used a purposive sampling, in which the sample was based on the criteria given. In line with that, there were 66 respondents involved in the government’s budgeting preparation as the sample. Additionally, the data were primary, in the form of questionnaires which were distributed to the respondents. The data analysis technique used multiple linear regression with SPSS program 25. The result concluded that budget target accuracy had a positive and significant effect on the performance of government agencies in Surabaya,. Likewise, participation in budget preparation had a positive and significant effect on the performance of government agencies in Surabaya. Similarly, decentralization had a positive and significant effect on the performance of government agencies in Surabaya.